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Given the spreadsheet, the FAs next year are Jeter, Cano, Grandy, hughes, Joba, logan, Mo and others. So if 90 mil is already committed, what would you do with the FAs? Lets hear some intelligent ideas....

The definition for "payroll" under the newest collective bargaining agreement is as follows: "Payrolls are for 40-man rosters and include averages of multiyear contracts; health and pension benefits; clubs medical costs; insurance; workman's compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships."

All players on the 40-man roster must be accounted for including bonuses.

The Yankees actual 25 man player salaries must add up to approx. $170million to stay under the $189m.

The definition for "payroll" under the newest collective bargaining agreement is as follows: "Payrolls are for 40-man rosters and include averages of multiyear contracts; health and pension benefits; clubs medical costs; insurance; workman's compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships."

All players on the 40-man roster must be accounted for including bonuses.

The Yankees actual 25 man player salaries must add up to approx. $170million to stay under the $189m.

Yeah, there are varying numbers because we will never have a clue about all those other costs. Plus, if the 'other' 15 guys on the 40 man roster either get promoted for part of the year or have bonuses, they all get counted. So, if the IFA or draft guys get put on the roster, they get counted.

Also, if we go over the 'cap' for draft or IFA signings, we get hit with a 75% tax.

Trade Grandy, Joba and good pitching prospect for Olt and Martin. Saves money. Texas gets two good pitching prospects which can help them. Olt would platoon with Arod. Martin hopefully develop into a good OF.

Trade Cano to Dodgers for Ethier and Punto. You get a very good hitter that hits for average, about a 20 hr hitter and plays the outfield. Punto slides into 2nd base and platoon with Adams.

Sign AJ for (2 yrs-20). Helps make up for some power loss plus give stability behind the plate.